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255 results for “capital gains”+ Section 54clear

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Mumbai2,750 Delhi2,219 Bangalore979 Chennai756 Ahmedabad626 Kolkata469 Jaipur453 Hyderabad328 Pune271 Chandigarh255 Indore237 Surat194 Cochin173 Karnataka172 Raipur113 Rajkot94 Nagpur92 Cuttack88 Visakhapatnam86 Calcutta55 Lucknow50 Guwahati50 Amritsar38 Telangana30 SC28 Ranchi26 Agra24 Dehradun22 Patna16 Jodhpur15 Kerala8 Jabalpur8 Rajasthan7 Panaji7 Allahabad6 Varanasi5 Orissa3 A.K. SIKRI ROHINTON FALI NARIMAN2 Himachal Pradesh1 A.K. SIKRI N.V. RAMANA1 Andhra Pradesh1 K.S. RADHAKRISHNAN A.K. SIKRI1 Gauhati1 ANIL R. DAVE SHIVA KIRTI SINGH1

Key Topics

Addition to Income39 Section 153A26 Section 250(6)24 Section 13224 Deduction23 Section 14821 Section 54B21 Section 26320 Section 143(3)17

S.SURJIT SINGH,LUDHIANA vs. PR.CIT-1, LUDHIANA

In the result, appeal of the Assessee is allowed

ITA 118/CHANDI/2021[2012-13]Status: DisposedITAT Chandigarh17 Nov 2022AY 2012-13

Bench: Smt.Diva Singh & Shri Vikram Singh Yadav

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Shri Sarabjeet Singh, CIT, DR

Section 143(2)Section 147Section 148Section 263Section 54

capital gain exempted under section 54 being amount deposited in capital gain account scheme on 12/09/2012 with maturity date of 12/09/2015

Showing 1–20 of 255 · Page 1 of 13

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Long Term Capital Gains14

Capital Gains11

SH. AMAR SINGH,JAGADHARI vs. ITO, YAMUNANAGAR

In the result, both the appeal of different assessees are allowed

ITA 365/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh26 Feb 2018AY 2007-08

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Sh. Rohit GoelFor Respondent: Smt. Chandrakanta

capital gains during assessment year under appeal and the sale consideration of Rs. 1,74,55,250/- will be offered for taxation only after realization of post dated cheque. The Assessing Officer issued show cause notice to the assessee and considering assessee's reply, referred to provisions of Section 54

SH. JAI RAM,JAGADHARI vs. ITO, YAMUNANAGAR

In the result, both the appeal of different assessees are allowed

ITA 366/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh26 Feb 2018AY 2007-08

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Sh. Rohit GoelFor Respondent: Smt. Chandrakanta

capital gains during assessment year under appeal and the sale consideration of Rs. 1,74,55,250/- will be offered for taxation only after realization of post dated cheque. The Assessing Officer issued show cause notice to the assessee and considering assessee's reply, referred to provisions of Section 54

HET RAM SHARMA,MANDI vs. ITO, , SUNDERNAGAR

In the result, both the above appeals are allowed for statistical purposes

ITA 482/CHANDI/2018[2008-09]Status: DisposedITAT Chandigarh23 Jul 2018AY 2008-09

Bench: Smt. Diva Singh & Ms. Annapurna Guptaassessment Year: 2008-09 Shri. Het Ram Sharma Vs. The Ito Vill & P.O. Tattapani Sundernagar Tehsil Karsog Mandi, H.P. Mandi, H.P.

For Appellant: Sh. V.K. GuptaFor Respondent: Sh. Akhilesh Gupta

Section 148Section 45Section 54

section 148 was issued to the assessee, in response to which the assessee filed return shown NIL capital gain as under: Compensation received: Rs. 30,11,938/- Cost of construction Rs. 5,96,980/- Year of construction 1983-84 Indexed cost 596980 x 551/116 Rs. 28,35,655/- Capital Gain: Rs. 1,76,283/- Less: Funds invested in construction

DHEERUMAL SHARMA,MANDI vs. ITO, SUNDERNAGAR

In the result, both the above appeals are allowed for statistical purposes

ITA 483/CHANDI/2018[2008-09]Status: DisposedITAT Chandigarh23 Jul 2018AY 2008-09

Bench: Smt. Diva Singh & Ms. Annapurna Guptaassessment Year: 2008-09 Shri. Het Ram Sharma Vs. The Ito Vill & P.O. Tattapani Sundernagar Tehsil Karsog Mandi, H.P. Mandi, H.P.

For Appellant: Sh. V.K. GuptaFor Respondent: Sh. Akhilesh Gupta

Section 148Section 45Section 54

section 148 was issued to the assessee, in response to which the assessee filed return shown NIL capital gain as under: Compensation received: Rs. 30,11,938/- Cost of construction Rs. 5,96,980/- Year of construction 1983-84 Indexed cost 596980 x 551/116 Rs. 28,35,655/- Capital Gain: Rs. 1,76,283/- Less: Funds invested in construction

SH. ANIKET SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 719/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh20 Sept 2021AY 2014-15

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

For Respondent: Shri G.C. Srinivastava, Spl.Counsel

Section 132Section 132(1)Section 132ASection 153ASection 153A(1)Section 250(6)

section 10(38) of the Act. 48. The sale and purchase of the scripts listed on the stock exchange are regulated by SEBI, internal control/guidelines of the stock exchange. Furthermore, a company before listing shares in a stock exchange has to face various hurdles for compliance of the conditions specified by the stock exchange as well as SEBI. Therefore, treating

SH. ANIKET SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 718/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh20 Sept 2021AY 2013-14

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

For Respondent: Shri G.C. Srinivastava, Spl.Counsel

Section 132Section 132(1)Section 132ASection 153ASection 153A(1)Section 250(6)

section 10(38) of the Act. 48. The sale and purchase of the scripts listed on the stock exchange are regulated by SEBI, internal control/guidelines of the stock exchange. Furthermore, a company before listing shares in a stock exchange has to face various hurdles for compliance of the conditions specified by the stock exchange as well as SEBI. Therefore, treating

SMT. AARTI SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 714/CHANDI/2018[2011-12]Status: DisposedITAT Chandigarh20 Sept 2021AY 2011-12

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

For Respondent: Shri G.C. Srinivastava, Spl.Counsel

Section 132Section 132(1)Section 132ASection 153ASection 153A(1)Section 250(6)

section 10(38) of the Act. 48. The sale and purchase of the scripts listed on the stock exchange are regulated by SEBI, internal control/guidelines of the stock exchange. Furthermore, a company before listing shares in a stock exchange has to face various hurdles for compliance of the conditions specified by the stock exchange as well as SEBI. Therefore, treating

SH. SANJAY SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 711/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh20 Sept 2021AY 2014-15

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

For Respondent: Shri G.C. Srinivastava, Spl.Counsel

Section 132Section 132(1)Section 132ASection 153ASection 153A(1)Section 250(6)

section 10(38) of the Act. 48. The sale and purchase of the scripts listed on the stock exchange are regulated by SEBI, internal control/guidelines of the stock exchange. Furthermore, a company before listing shares in a stock exchange has to face various hurdles for compliance of the conditions specified by the stock exchange as well as SEBI. Therefore, treating

SMT. AARTI SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 716/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh20 Sept 2021AY 2013-14

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

For Respondent: Shri G.C. Srinivastava, Spl.Counsel

Section 132Section 132(1)Section 132ASection 153ASection 153A(1)Section 250(6)

section 10(38) of the Act. 48. The sale and purchase of the scripts listed on the stock exchange are regulated by SEBI, internal control/guidelines of the stock exchange. Furthermore, a company before listing shares in a stock exchange has to face various hurdles for compliance of the conditions specified by the stock exchange as well as SEBI. Therefore, treating

SH. SANJAY SINGAL HUF,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 705/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh20 Sept 2021AY 2014-15

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

For Respondent: Shri G.C. Srinivastava, Spl.Counsel

Section 132Section 132(1)Section 132ASection 153ASection 153A(1)Section 250(6)

section 10(38) of the Act. 48. The sale and purchase of the scripts listed on the stock exchange are regulated by SEBI, internal control/guidelines of the stock exchange. Furthermore, a company before listing shares in a stock exchange has to face various hurdles for compliance of the conditions specified by the stock exchange as well as SEBI. Therefore, treating

SH. SANJAY SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 708/CHANDI/2018[2011-12]Status: DisposedITAT Chandigarh20 Sept 2021AY 2011-12

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

For Respondent: Shri G.C. Srinivastava, Spl.Counsel

Section 132Section 132(1)Section 132ASection 153ASection 153A(1)Section 250(6)

section 10(38) of the Act. 48. The sale and purchase of the scripts listed on the stock exchange are regulated by SEBI, internal control/guidelines of the stock exchange. Furthermore, a company before listing shares in a stock exchange has to face various hurdles for compliance of the conditions specified by the stock exchange as well as SEBI. Therefore, treating

SMT. AARTI SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 717/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh20 Sept 2021AY 2014-15

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

For Respondent: Shri G.C. Srinivastava, Spl.Counsel

Section 132Section 132(1)Section 132ASection 153ASection 153A(1)Section 250(6)

section 10(38) of the Act. 48. The sale and purchase of the scripts listed on the stock exchange are regulated by SEBI, internal control/guidelines of the stock exchange. Furthermore, a company before listing shares in a stock exchange has to face various hurdles for compliance of the conditions specified by the stock exchange as well as SEBI. Therefore, treating

SH. SANJAY SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 710/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh20 Sept 2021AY 2013-14

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

For Respondent: Shri G.C. Srinivastava, Spl.Counsel

Section 132Section 132(1)Section 132ASection 153ASection 153A(1)Section 250(6)

section 10(38) of the Act. 48. The sale and purchase of the scripts listed on the stock exchange are regulated by SEBI, internal control/guidelines of the stock exchange. Furthermore, a company before listing shares in a stock exchange has to face various hurdles for compliance of the conditions specified by the stock exchange as well as SEBI. Therefore, treating

SHRI PARDEEP KUMAR JAIN,ZIRAKPUR vs. ITO, W-2(3), CHANDIGARH

In the result, the appeal of the assessee stands partly allowed

ITA 190/CHANDI/2019[2010-11]Status: DisposedITAT Chandigarh26 Dec 2019AY 2010-11

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकरअपीलसं./Ita No. 190/Chd/2019 "नधा"रणवष" / Assessment Year : 2012-13 Shri Pradeep Kumar Jain, The Ito, Ward 2(3), बनाम Chandigarh Flat No.222, Orbit Apartments, 6Th Floor, Zirakpur "थायीलेखासं./Pan No: Advpj6719P अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Shri Manjit Singh, CIT DR

Section 271Section 54

gains either in purchasing the residential house or in constructing a residential house within the period stipulated in Section 54 F(1), if the assessee wants the benefit of Section 54 F, then he should deposit the said capital

M/S SANJAY SINGAL HUF,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 610/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh08 Oct 2024AY 2015-16

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Smt. Kusum Bansal, CIT, DR

Section 132Section 132(4)Section 250(6)Section 68Section 69ASection 69C

section 69C of the Act on account of unexplained commission expenses are also deleted in all these appeals as a consequence to the finding on main issue. " (emphasis supplied) 13.7 In the aforesaid decision, the Tribunal has followed the earlier decision of the (Delhi Bench) of the Tribunal in ITA 655/CHD/2023 & ITA 610/CHD/2023 A.Y. 2015-16 50 the case

SANJAY SINGAL,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-1, CHANDIGARH

ITA 655/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh08 Oct 2024AY 2015-16

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Smt. Kusum Bansal, CIT, DR

Section 132Section 132(4)Section 250(6)Section 68Section 69ASection 69C

section 69C of the Act on account of unexplained commission expenses are also deleted in all these appeals as a consequence to the finding on main issue. " (emphasis supplied) 13.7 In the aforesaid decision, the Tribunal has followed the earlier decision of the (Delhi Bench) of the Tribunal in ITA 655/CHD/2023 & ITA 610/CHD/2023 A.Y. 2015-16 50 the case

SIKANDER SINGH MALUKA,MOHALI vs. ITO, MOHALI

In the result, the appeal of the assessee is allowed for

ITA 633/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh17 May 2018AY 2007-08

Bench: Shri Sanjay Garg & Ms. Annapurna Guptathe I.T.O., Vs. Sh.Sikandar Singh Maluka, Ward 5(1), # 1370, Sector 40-B, Chandigarh. Chandigarh Pan: Abzpm7206N & Sh.Sikandar Singh Maluka, Vs. The I.T.O., # 1370, Sector 40-B, Ward 5(2), Chandigarh. Chandigarh Pan: Abzpm7206N

For Appellant: Shri T.N. Singla, CAFor Respondent: Shri Manjit Singh

Section 147Section 148Section 2(47)(ii)Section 2(47)(v)Section 269Section 53ASection 54

Section 148 to re-assess the time barring assessment. 4. That the Learned CIT(A) has wrongly upheld issue of notice u/s 148 merely on change of opinion. 5. That the Learned CIT(A) has wrongly set aside the issue of disallowance of long term capital gain of Rs. 3,65,71,210/-. 6. That the Learned

SAHIBZADA TIMBER AND PLY PRIVATE LIMITED ,MOHALI vs. DCIT, ACIT CENTRAL CIRCLE-2, CHANDIGARH, CHANDIGARH

In the result, the appeal of the assessee is dismissed

ITA 699/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh19 Feb 2025AY 2019-20

Bench: SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA No. 699/Chd/2024 निर्धारण वर्ष / Assessment Year : 2019-20 M/s Sahibzada Timber & Ply Private Limited B41-42, Phase-3, Indl. Aera, SAS Nagar Mohali, Punjab बनाम The DCIT Central Circle-2 Chandigarh स्थायी लेखा सं./PAN NO: AAQCS2239G अपीलार्थी/Appellant प्रत्यर्थी/Respondent निर्धारिती की ओर से/Assessee by : Shri Mohit Dhiman, C.A राजस्व की ओर से/ Revenue by : Dr. Ranjeet Kaur, Sr. DR Shri Dharam Vir, Addl. CIT, Sr.DR सुनवाई की तारीख/Date of He

For Appellant: Shri Mohit Dhiman, C.AFor Respondent: Dr. Ranjeet Kaur, Sr. DR

Section 250(6)Section 50C

capital gain holding that on the date of acquisition of the shares by the respondent i.e. 1.1.1939 the market value of the share was Rs. 153/- per share and that this figure should be taken as the actual cost in view of the third proviso to Section 12B(2). The Appellate Assistant Commissioner also held that the sale was effected

ACIT, CIRCLE, SHIMLA vs. SHRI VINOD SHARMA, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 1449/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh09 Jul 2024AY 2015-16

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 1449/Chd/2019 "नधा"रण वष" / Assessment Year: 2015-16 The Acit, Vs. Shri Vinod Sharma, बनाम B-1/3, Circle, Safdarjang Enclave, Shimla New Delhi 110029 "थायी लेखा सं./Pan No: Abkps1560N अपीलाथ"/ Appellant ""यथ"/ Repsondent (Hybrid Mode ) "नधा"रती क" ओर से/Assessee By : Sh. Vishal Mohan, Sr. Advocate With Shri Ahninav Bazwaria, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 10.06.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 09.07.2024

For Appellant: Sh. Vishal Mohan, Sr. AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR

capital gain of Rs. 7.16 crores. The assessee further entered into an agreement with a builder, namely, DLF for purchase of a semi finished/constructed flat. Against the same, the assessee claimed exemption under section 54